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		<title>Software Form 1042-S - Withholding Agent - Payer</title>
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<b>Software Form 1042-S - Withholding Agent - Payer :</b><br><br>

A Withholding Agent - Payer is a US entity, which can be an Individual, Corporation, University or other entity, that pays
US source income to a Foreign Person or Recipient.<br><br>

A withholding Agent must report Tax Treaty based Income paid to a Foreign person on Form 1042-S, and withhold 
Federal Taxes based on the right tax rate, before making the payment.<br><br>


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